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Sternlicht v Revenue & Customs (NCOME TAX - application by HMRC to strike out appeal on basis that it has   flag 

[2020] UKFTT 502
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th December, 2020

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s2, s4, s8
Finance Act 1965 s24

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2007] FSR 63 [2007] FSR 63 United Kingdom circa 2007 flag 292
AC Ward & Sons Ltd v Catlin (Five) Ltd [2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Sep 2009 BAILII flag 205
Allam v HMRC [2020] UKFTT 216 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 May 2020 BAILII flag 4
Baird Textile Holdings Ltd v Marks & Spencer plc [2001] EWCA Civ 274; [2002] 1 All ER 737; [2002] 1 All ER (Comm) 737; [2001] All ER (D) 352; [2002] 1 WLR 1649 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Feb 2001 BAILII flag 102
Donaldson v HMRC [2016] EWCA Civ 761; [2016] 1 WLR 4521 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2016 BAILII flag 152
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
ED & F Man Liquid Products v Patel [2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2003 BAILII flag 655
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
HMRC v Nigel Rogers and Craig Shaw [2019] UKUT 406 United Kingdom Upper Tribunal United Kingdom 30 Dec 2019 BAILII flag 17
ICI Chemicals & Polymers Ltd v TTE Training Ltd [2007] EWCA Civ 725 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2007 BAILII flag 391
Marano v HMRC [2020] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 4
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 960
R (on application of APVCO 19 Ltd) v HMRC [2015] EWCA Civ 648 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jun 2015 BAILII flag 18
Royal Brompton Hospital NHS Trust v Hammond (No 5) [2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2001 BAILII flag 417
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920

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